For Each Tax Treatment Described Below,indicate Which Tax Concept(s)that Is

For each tax treatment described below,indicate which tax concept(s)that is (are)responsible for the treatment.
a.Kimberly,an accrual basis taxpayer,validly took a bad debt deduction of $850 in 2012 for an account receivable due from Cathy.In 2013,Cathy sent Kimberly a check for $500.Kimberly must include the $500 in her 2013 taxable income.
b.Randall,a cash basis taxpayer,receives $1,400 from Craig in December 2013.The $1,800 was for payment of the first and last month's rent ($700 per month)and a $400 cleaning deposit on a building Craig rented from Randall.Randall includes $1,400 in his 2013 taxable income.
c.Matt pays $14,000 rent on the office he uses in his computing firm.Matt is allowed to deduct the $14,000 on his tax return.
d.Samantha sells stock for $9,000 that she purchased two years earlier for $8,000.Samantha must report a capital gain of $1,000 on the sale.
e.Rosanne sells jewelry and some old clothes during the year.The jewelry cost $750 and is sold for $800.The clothes cost $500 and are sold for $150.Rosanne must include the $50 gain on the sale of her jewelry in her taxable income,but is not allowed to deduct the loss.